In a significant development for taxpayers, the GST Network (GSTN) has issued an advisory introducing a facility to re-compute interest under Table 5.1 of GSTR-3B, following discrepancies caused due to a technical glitch in the system’s auto-calculation mechanism.

The GST Portal has been designed to automatically compute interest on delayed filing of GSTR-3B based on the tax liability discharged and the breakup provided by taxpayers. This system-generated interest is then auto-populated in Table 5.1 of the subsequent GSTR-3B return, similar to the mechanism followed for late fees. 

However, GSTN has acknowledged that for certain taxpayers, interest pertaining to the February 2026 tax period—reflected in the March 2026 GSTR-3B—was incorrectly calculated. The issue arose due to the system not considering the benefit of the minimum balance available in the Electronic Cash Ledger, as mandated under Rule 88B(1) of the CGST Rules. 

To address this issue, GSTN has now enabled a “RE-COMPUTE INTEREST” option directly within Table 5.1 of GSTR-3B. By using this feature, taxpayers can trigger a fresh system-based calculation of interest using updated parameters. The revised interest amount will then be reflected in the updated system-generated GSTR-3B PDF. 

The advisory also clarifies that taxpayers can verify the detailed breakup of interest computation through the system-generated GSTR-3B PDF available on the portal via the return dashboard. This transparency allows taxpayers to cross-check calculations before filing or revising their returns.

Further, taxpayers are required to manually update the interest figures in Table 5.1 based on the recomputed values. While the portal allows editing of auto-populated values, it mandates that the final declared interest should not be less than the recomputed amount reflected in the system-generated PDF. 

This move is expected to provide relief to taxpayers impacted by incorrect interest computation and reinforces GSTN’s ongoing efforts to improve system accuracy and compliance support. At the same time, it highlights the importance of careful verification of system-generated values, especially in cases involving auto-calculations.

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